查册問題 如查册看到 memorandum of agreement for sale and purchase ，受惠方，及consideration , 法律上是否代表已承認成交？

The answer is no.

The purpose of the Land Registry is to record transactions about the land and/or the properties.

So when a memorandum of agreement for sale and purchase has been recorded, this merely expresses the transaction has taken place. The recording serves no legal purpose of recognizing the sale.

(Note - legally, a sale transaction can be voided even after the sale has been taken place, i.e 踢契.)

是否要做埋 assignment 才算完成？